ACCA题目分享:ACCA-LW智课 (三题)

发表时间:2025-07-18


第一题:

Chapter 8 Contract of employment

With regard to the tests applied by the courts to determine whether a person is an employee or self-employed ,which of the following describes the focus of the integration test?

A Does the employer have control over how the person does their work?

B Is the employee so skilled that they cannot be controlled in the performance of their duties?

C Does the person work on their won account?

D How long has the person worked for the employer?

答案:B

第二题:

Section B-Part E

Which of the following correctly describes the percentage of members that are needed to apply to the court for a variation of class rights to be cancelled?

A 10% of members of the affected class

B 0% of all company members

C 15% of members of the affected class

D 15% of all company members

答案:C

Class rights may be varied providing a special resolution is passed by members of that class. For an alteration to be valid the majority must honestly believe that it is in the interest of the compa ny as a whole and that it would be in the interests of a hypothetical individual member. A minority of members that hold at least 15% of the shares of the class may apply to the court to have a variation cancelled.

第三题:

Mock Examination 2

On 3 July 20X8, ABC bank lends £100,000 to Goga plc. It takes a floating charge over Goga’s entire assets. The bank included a clause as part of the charge prohibiting Goga plc from creating any subsequent fixed charge over its assets.

Which charges will take priority over ABC bank’s floating charge?(2 marks)

A Fixed or floating charges made before 3 July 20X8

B Only fixed charges made before 3 July 20X8

C Only floating charges made after 3 July 20X8

D Only fixed charges made after 3 July 20X8

解析:

Task 3:A

Normally fixed charges take priority. The effect of the clause is that ABC bank will protect itself from the subsequent creation of a fixed charge over Goga plc’s property. Earlier floating charges will take priority because of the time at which they were created.